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Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Agencies Bulletin No. 2021
… of Addiction Services and Supports (OASAS), the Civil Service Employees Association (CSEA), and the Public … 8339021 Cleaner 003205 3014000 Cook 003232 3102300 Food Service Worker 1 003264 3124200 Food Service Worker 2 003266 3124300 Housekeeper 003189 3004000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has … as the system has deteriorated faster than the pace of repairs, according to an analysis of MTA data by New York State Comptroller Thomas P. DiNapoli. … The overall number of repairs needed in New York Citys subway stations has …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingOpinion 94-1
… under the County Law to chargeback such costs (see 28 Opns St Comp, 1972, p 32; McKinney's Statutes, §§74, 240; see also … 372, 547 NYS2d 627; Jancyn Manufacturing Corp. v County of Suffolk, 71 NY2d 91, 524 NYS2d 8; Con Ed v Town of Red Hook, 60 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 89-31
… the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of city voters to petition) REFERENDUM-- Recall Election (authority of city voters to petition) CHARTERS -- City Charters (right to hold recall … Whether the voters of a city may bring a petition to remove an elected city official through recall …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Opinion 97-10
Whether a fire district may enter into a leasepurchase agreement and if so whether the project would be subject to competitive bidding requirements
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 93-1
… in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this … of the county attorney (County Law, §502[5]). In 17 Opns St Comp, 1961, p 240, supra , we concluded that, because the … Church , supra , is no longer valid. Therefore, 17 Opns St Comp, 1961, p 240, still represents the views of this …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Opinion 94-17
… also New York Telephone v City of Amsterdam, 200 AD2d 315, 613 NYS2d 993) and the fee schedule must be consistent with …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 91-19
… -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … activities and financial reports. The village may not sell advertising space in such a newsletter. You ask whether a village, at village expense, may publish a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 94-3
… in the opinion. STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) … STREETS AND HIGHWAYS -- Improvements (financing expenses for street improvements against abutting owners); (necessity … improvement of a private road pursuant to Town Law, §200 when it is proposed that the improvement will be financed by …
https://www.osc.ny.gov/legal-opinions/opinion-94-3XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… resulting from normal operations. External Obligating Events AROs must be legally enforceable. Activities … event. Per paragraph 9 of GASBS 83, external obligating events include: Approval of federal, state, or local laws or … capital asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 884
… deduction records when processing these payments. Payroll Register and Employee’s Paycheck The Earn Codes LSA or LSI will appear on the payroll register. The Earn Code description “Lump Sum Payment … Questions about this Bulletin may be emailed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsDiNapoli: State Needs to Improve Services for Vulnerable Adults
… The State Office of Children and Family Services is not adequately overseeing adult protective service … for protecting them must do a better job.” Elder abuse is a problem nationwide, with 1 in 10 older adults subject to … responsible for assessing each case to determine what help is needed, such as a new living arrangement, money management …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-state-needs-improve-services-vulnerable-adultsState Comptroller DiNapoli Releases School District Audits
… The district’s proposed budget complies with the tax levy limit because it includes a tax levy of $23,105,027, which is within the limits …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsPayroll Improvement Project Bulletin No. PIP-003.1
… designation and renaming must be completed by January 25, 2021. The migration will be effective at Go Live on March 15, 2021. Background OSC is preparing to upgrade PayServ from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andOpinion 96-10
… Law, §6-g(8). You ask whether a fire district, subject to voter approval, may transfer the unexpended balance of a … of a type, or specific item or items, of equipment. A resolution for the establishment of a capital reserve fund to … general fund of the fire district, irrespective of whether voter approval is obtained (1977 Opns St Comp No. 77-787, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… districts had inappropriate computer access to sensitive student data and were able to change student grades and attendance records without proper … today by New York State Comptroller Thomas P. DiNapoli. “Student academic and personal information must be protected …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesReporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately … Statements (RPIE) filed with the New York City Department of Finance (Finance). We also determined whether penalties … Determine whether income from properties with billboards was being accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-income